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1. The Certified Public Accountants and Auditing Oversight Board (CPAAOB) and the Financial Services Agency (FSA) exchanged the Letter on cooperation in the area of audit oversight (PDF:792KB) with the Financial Reporting Council (FRC) of the United Kingdom on May 23, 2014. 2. Given the global nature of capital markets, this exchange of Letters intends to strengthen and facilitate cooperation between both authorities in order to protect investors and to help promote public trust in audit process in the capital markets of both countries. 3. Through this exchange of Letters, each authority is able to share information upon request, related to auditors that fall within the regulatory jurisdiction of both authorities. 4. The contents of the Letters include, but are not limited to, the following:
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